Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
The dispute concerns eligibility to claim input tax credit on GST paid for firefighting systems and public health equipment installed for a new factory. The authority applied the definition of plant and machinery and the concept of immovable property, finding the installations become permanently fastened and assimilated into the building. Because they are not used directly in making outward supplies and form part of immovable property, GST paid under the composite works contract or as construction service is blocked under the provisions governing blocked credits, and the appellant is therefore not entitled to avail ITC. The secondary question on timing of ITC for advance invoices is rendered moot.
The dispute concerns eligibility to claim input tax credit on GST paid for firefighting systems and public health equipment installed for a new factory. The authority applied the definition of plant and machinery and the concept of immovable property, finding the installations become permanently fastened and assimilated into the building. Because they are not used directly in making outward supplies and form part of immovable property, GST paid under the composite works contract or as construction service is blocked under the provisions governing blocked credits, and the appellant is therefore not entitled to avail ITC. The secondary question on timing of ITC for advance invoices is rendered moot.
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